Title: Factors influencing the perception of non-accounting students in introductory accounting taught in universities in Ghana

Authors: Newman Amaning; Edward Quansah; Tahir Ahmed Andzie; Leticia Sam; Paschal Kpimekuu Boruzie

Addresses: Department of Accountancy, Sunyani Technical University, P.O. Box 206, Sunyani, Ghana ' School of Business, University of Education, P.O. Box 25, Winneba, Ghana ' Department of Business and Social Science Education, University of Cape Coast, University Post Office, Cape Coast, Ghana ' Department of Business and Social Science Education, University of Cape Coast, University Post Office, Cape Coast, Ghana ' Department of Accountancy, Sunyani Technical University, P.O. Box 206, Sunyani, Ghana

Abstract: Stereotyping of the accounting profession by the public dates back over half a century ago when O'Dowd and Beardslee in 1960 first reported evidence of prejudiced perceptions about the accounting profession. This issue has since attracted attention of accounting education. This study, thus, aimed to examine the factors influencing the perception of undergraduate non-accounting students in introductory accounting taught in Ghana. We used both purposive and convenient sampling methods to collect data from a cross section of undergraduate non-accounting students pursuing introductory accounting in universities in Ghana. The study employed PLS SEM and process models in analysing the data collected from 333 respondents. Our findings indicated that occupational choice factors, the accounting curriculum, media representation, and teachers and career advisors have significant influence on the perception of undergraduate non-accounting students in introductory accounting taught in Ghana. However, it was found that both workplace tension and ignorance do not have such influence. Besides, when the gender of the undergraduate students is controlled, their perception in the subject is improved. The outcomes of this study have policy and practical implications to enhance effective teaching and learning of introductory accounting taught in Ghana and are, thus, discussed.

Keywords: perception; undergraduate non-accounting students; introductory accounting; Ghana.

DOI: 10.1504/IJCA.2025.144627

International Journal of Critical Accounting, 2025 Vol.14 No.2, pp.143 - 168

Received: 26 Mar 2024
Accepted: 18 Sep 2024
Published online: 25 Feb 2025 *

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